试题与答案

企业从应付职工工资中代扣的职工房租,应借记的会计科目是( )。A.应付职工薪酬 B

题型:单项选择题

题目:

企业从应付职工工资中代扣的职工房租,应借记的会计科目是( )。

A.应付职工薪酬

B.银行存款

C.其他应收款

D.其他应付款

答案:

参考答案:A

解析: 从应付职工工资中代扣的职工房租,视同发放工资,账务处理为:借记“应付职工薪酬”,贷记“其他应收款”。

试题推荐
题型:实验题

如图所示为“探究凸透镜成像规律”的实验装置.

(1)点燃蜡烛后,首先调节  、凸透镜、光屏三者的中心在同一亮度.

(2)如图所示,烛焰恰好在光屏上成倒立、等大、清晰的像,则该凸透镜的焦距是  cm.

(3)改变蜡烛的位置,使其位于5cm刻度线处,再移动光屏,使烛焰在光屏上成清晰的倒立、  的实像(填“放大”、“等大”或“缩小”).照相机的镜头相当于一个  .若在照毕业像时,要使照片上同学们的像再大一些,摄像师应将照相机的镜头向  (填“靠近”或“远离”)同学们的方向调节.

查看答案
题型:阅读理解

     "In only six days I lost seven pounds of weight."

     "Two full inches in the first three days!"

     These are the kinds of statements used in magazine, newspaper, radio and television ads, promising

new shapes and new looks to those who buy the medicine or the device. The promoters of products say

they can shape the legs, slim the face, smooth wrinkles, or in some other way to add to beauty or

desirability.

     Often such products are nothing more than moneymaking things for their promoters. The results they

produce are questionable, and some are dangerous to health.

     To understand how these products can be legally promoted to the public, it is necessary to

understand something of the laws covering their regulation. If the product is a drug, FDA(Food and Drug

Administration)can require proof under the Food, Drug, and Cosmetic Act that is safe and effective

before it is put on the market. But if the product is a device, FDA has no authority to require

premarketing proof of safety or effectiveness. If a product already on the market is a danger to health,

FDA can request the producer or distributor to remove it from the market voluntarily, or it can take

legal action, including seizure(查封)of the product.

     One notable case a few years ago involved an electrical device called the Relaxacisor, which had

been sold for reducing the waistline. The Relaxacisor produced electrical shocks to the body through

contact pads. FDA took legal action against the distributor to stop the sale of the device on the grounds

that it was dangerous to health and life.

     Obviously, most of the devices on the market have never been the subject of court proceedings

(法律诉讼), and new devices appear continually. Before buying, it is up to the consumer to judge the

safety or effectiveness of such items.

1. It can be inferred that the ads mentioned in the text are________.

A. objective  

B. costly

C. unreliable  

D. illegal

2. Which of the following is TRUE according to the text?

A. The court is in charge of removing dangerous products.

B. New products are more likely to be questionable.

C. The production of a device must be approved by FDA.

D. The promoters usually just care about profits.

3. FDA can ask for the proof of safety and effectiveness of a product________.

A. if it is a drug

B. if it is a device

C. if its consumers make complaints

D. if its distributors challenge FDA's authority

查看答案
微信公众账号搜索答案